GST rate change adjustment calculation sheet (GST105)
(published August 2010)
About this worksheet
A worksheet to use to calculate qualifying supply adjustments for your GST return up to and including the period ending 30 September 2010.
PDF | 297kb | 2 pages
When to use this worksheet
Use this worksheet to calculate the one-off adjustment that is required to accommodate the GST change from 12.5% to 15%.
Learn more about the GST rate change adjustment.
What you will need
- your GST return which covers the 30 September 2010 period
- to know your GST accounting basis
- a list of your qualifying supplies
- a GST adjustments calculation sheet (IR372).
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After you finish
Once you have calculated the GST rate change adjustment:
copy the amount to either your GST adjustments calculation sheet (IR372) if you make other adjustments, or to your GST return which covers the 30 September 2010 period
keep this sheet and full details on how this adjustment has been calculated with your records.